hold on there's just too much going on in Congress lmao...
Tax deduction for donating property use to community learning centers.
Rep. Sharice Davids (D-KS) and Rep. Mackenzie (R-PA).
Introduced in House, referred to Ways and Means Committee.
This bill allows individuals and businesses to claim a charitable deduction for letting a community learning center use their real property (like a building or land) or motor vehicle (like a van). The deduction equals the fair market rental value of the property during the time of use. Rep. Davids, a Democrat from Kansas, and Rep. Mackenzie, a Republican from Pennsylvania, introduced it. It currently sits in the House Ways and Means Committee, which handles tax law.
Introduced Jan 15, 2026
This bill is under review by a committee. The committee holds hearings, gathers testimony from experts and stakeholders, and may propose amendments. If the committee votes to advance it, the bill moves to the full chamber for debate and a vote.
Community learning centers (often afterschool or summer programs) could use donated buildings or vans without the donor losing the tax benefit. Currently, donating the use of property is harder to deduct; this bill would make it easier. This could encourage businesses or churches to let their spaces be used. The deduction is based on fair market rent, so donors need to track that value.
Supporters Say
Supporters say it encourages private support for afterschool programs, helping kids without costing the government much.
Critics Say
Critics argue it could be abused by overvaluing rental rates or favoring donors with expensive property.
Supporters note that the bill targets educational enrichment and transportation for children, especially in underserved areas. Critics worry about potential valuation loopholes or that the tax break might not significantly expand access if donors lack liability protection.